Home  Journals  International Accounting  21(267) - 2013 June

Development of principles of accounting measurement in becoming of U.S. GAAP

Available online: 5 June 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Becoming a US GAAP played an important role in the evolution of national and international financial reporting standards (IFRS) and formed modern accounting principles. The central element of this process was the theory of accounting measurement. In the article the impact on the theory of personality and institutionalize assessment of concepts of leading accounting schools in the U.S. are considered. The main stages of the national accounting standards are systematized.

Keywords: accounting measurement, current cost, historical cost, replacement cost, US GAAP, IFRS, personal’s accounting school, institutionalize accounting school

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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